CIT v. Ajay Printers Pvt. Ltd.

DCIT (Ltu), New Delhi vs. M/S. Gail (India) Ltd., New Delhi

Appeal is dismissed

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

…Goa Ltd.: 279 ITR 331 (SC)  India Cine Agency v. CIT: 308 ITR 98 (SC)  ITO v. Arihant Tiles and Marbles (P) Ltd.: 320 ITR 79 (SC)  Ship Scrap Traders v. CIT: 251 ITR 806 (Bom)  Orient Longman Ltd V. ITO: 130 ITR 477 (Del.)  CIT V. Ajay Printery (P) Ltd: 58 ITR 811 (Guj.) Applying the aforesaid principle in the assessee’s case, the Ld. AR submitted that the assessee could not have commercially sold “Lean gas” and Processed Natural Gas, without carrying out the above mentioned activities at various stages, including but not limited to at the Customer Terminals. 11. The Ld. AR further submitted that deductio…

Gail (India) Ltd., New Delhi vs. DCIT-Ltu Delhi, New Delhi

Appeal is dismissed

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

…Goa Ltd.: 279 ITR 331 (SC)  India Cine Agency v. CIT: 308 ITR 98 (SC)  ITO v. Arihant Tiles and Marbles (P) Ltd.: 320 ITR 79 (SC)  Ship Scrap Traders v. CIT: 251 ITR 806 (Bom)  Orient Longman Ltd V. ITO: 130 ITR 477 (Del.)  CIT V. Ajay Printery (P) Ltd: 58 ITR 811 (Guj.) Applying the aforesaid principle in the assessee’s case, the Ld. AR submitted that the assessee could not have commercially sold “Lean gas” and Processed Natural Gas, without carrying out the above mentioned activities at various stages, including but not limited to at the Customer Terminals. 11. The Ld. AR further submitted that deductio…

Smt. Kiran Kapoor, New Delhi vs. ITO, New Delhi

Bench: Shri J.S. Reddy & Shri Chandra Mohan Garg

…5, after considering the orders of the AO, the ld. CIT(A) as well as the order of the Tribunal [supra] dismissed the appeal of the Revenue by holding as under: “The ITAT also relied upon a Gujarat High Court decision, in CIT v. Ajay Printers Pvt. Ltd: (1965) 58 ITR 811 (Guj) where it was held that "manufacture" has a wider and a narrower connotation: "In the wider sense it simply means to make, or fabricate or bring into existence an article or a product either by physical labour or by power. The word "manufacture" in ordinary parlance would mean a person who makes, fabricates or brings into existence a product…

Commissioner of Income Tax-VIII vs. Ms. Kiran Kapoor

…change in an article is the result of treatment, labour and manipulation. But something more is necessary.” 2015:DHC:553-DB ITA 13/2015 TO 15/2015 Page 10 10. The ITAT also relied upon a Gujarat High Court decision, in CIT v. Ajay Printers Pvt. Ltd: (1965) 58 ITR 811 (Guj) where it was held that "manufacture" has a wider and a narrower connotation: “In the wider sense it simply means to make, or fabricate or bring into existence an article or a product either by physical labour or by power. The word "manufacture" in ordinary parlance would mean a person who makes, fabricates or brings into existence a product…

Commissioner of Income Tax-VIII vs. Ms. Kiran Kapoor

…change in an article is the result of treatment, labour and manipulation. But something more is necessary.” 2015:DHC:552-DB ITA 13/2015 TO 15/2015 Page 10 10. The ITAT also relied upon a Gujarat High Court decision, in CIT v. Ajay Printers Pvt. Ltd: (1965) 58 ITR 811 (Guj) where it was held that "manufacture" has a wider and a narrower connotation: “In the wider sense it simply means to make, or fabricate or bring into existence an article or a product either by physical labour or by power. The word "manufacture" in ordinary parlance would mean a person who makes, fabricates or brings into existence a product…

Commissioner of Income Tax-VIII vs. Ms. Kiran Kapoor

…change in an article is the result of treatment, labour and manipulation. But something more is necessary.” 2015:DHC:548-DB ITA 13/2015 TO 15/2015 Page 10 10. The ITAT also relied upon a Gujarat High Court decision, in CIT v. Ajay Printers Pvt. Ltd: (1965) 58 ITR 811 (Guj) where it was held that "manufacture" has a wider and a narrower connotation: “In the wider sense it simply means to make, or fabricate or bring into existence an article or a product either by physical labour or by power. The word "manufacture" in ordinary parlance would mean a person who makes, fabricates or brings into existence a product…

Commissioner of Income Tax-IV vs. Delhi Press Patra Prakashan Ltd

…rent from paper. It was, thus, contended that Unit Nos.2 & 3 were not involved in manufacturing or producing any article or thing. 22. Mr Sahni has also contended that the decision of the Gujarat High Court in the case of CIT v. Ajay Printers Pvt. Ltd: (1965) 58 ITR 811 (Guj), which was relied upon by the assessee before the Tribunal, was inapplicable on the facts of the present case as in that case the Court was considering whether the business carried out by the assessee of printing balance sheets, profit & loss accounts, dividend, pamphlets, share certificates, etc., would be a business which consists wholly o…

Commissioner of Income Tax-IV vs. Delhi Press Patra Prakashan Ltd

…rent from paper. It was, thus, contended that Unit Nos.2 & 3 were not involved in manufacturing or producing any article or thing. 22. Mr Sahni has also contended that the decision of the Gujarat High Court in the case of CIT v. Ajay Printers Pvt. Ltd: (1965) 58 ITR 811 (Guj), which was relied upon by the assessee before the Tribunal, was inapplicable on the facts of the present case as in that case the Court was considering whether the business carried out by the assessee of printing balance sheets, profit & loss accounts, dividend, pamphlets, share certificates, etc., would be a business which consists wholly o…

Commissioner of Income Tax-IV vs. Delhi Press Patra Prakashan Ltd

…rent from paper. It was, thus, contended that Unit Nos.2 & 3 were not involved in manufacturing or producing any article or thing. 22. Mr Sahni has also contended that the decision of the Gujarat High Court in the case of CIT v. Ajay Printers Pvt. Ltd: (1965) 58 ITR 811 (Guj), which was relied upon by the assessee before the Tribunal, was inapplicable on the facts of the present case as in that case the Court was considering whether the business carried out by the assessee of printing balance sheets, profit & loss accounts, dividend, pamphlets, share certificates, etc., would be a business which consists wholly o…

Commissioner of Income Tax vs. M/S Delhi Press Patra Prakashan Ltd

…rent from paper. It was, thus, contended that Unit Nos.2 & 3 were not involved in manufacturing or producing any article or thing. 22. Mr Sahni has also contended that the decision of the Gujarat High Court in the case of CIT v. Ajay Printers Pvt. Ltd: (1965) 58 ITR 811 (Guj), which was relied upon by the assessee before the Tribunal, was inapplicable on the facts of the present case as in that case the Court was considering whether the business carried out by the assessee of printing balance sheets, profit & loss accounts, dividend, pamphlets, share certificates, etc., would be a business which consists wholly o…

The Commissioner of Income Tax vs. Delhi Press Patra Prakashan Lt

…rent from paper. It was, thus, contended that Unit Nos.2 & 3 were not involved in manufacturing or producing any article or thing. 22. Mr Sahni has also contended that the decision of the Gujarat High Court in the case of CIT v. Ajay Printers Pvt. Ltd: (1965) 58 ITR 811 (Guj), which was relied upon by the assessee before the Tribunal, was inapplicable on the facts of the present case as in that case the Court was considering whether the business carried out by the assessee of printing balance sheets, profit & loss accounts, dividend, pamphlets, share certificates, etc., would be a business which consists wholly o…

CIT vs. Delhi Press Patra Prakashan Ltd

…rent from paper. It was, thus, contended that Unit Nos.2 & 3 were not involved in manufacturing or producing any article or thing. 22. Mr Sahni has also contended that the decision of the Gujarat High Court in the case of CIT v. Ajay Printers Pvt. Ltd: (1965) 58 ITR 811 (Guj), which was relied upon by the assessee before the Tribunal, was inapplicable on the facts of the present case as in that case the Court was considering whether the business carried out by the assessee of printing balance sheets, profit & loss accounts, dividend, pamphlets, share certificates, etc., would be a business which consists wholly o…

Commissioner of Income Tax

…rent from paper. It was, thus, contended that Unit Nos.2 & 3 were not involved in manufacturing or producing any article or thing. 22. Mr Sahni has also contended that the decision of the Gujarat High Court in the case of CIT v. Ajay Printers Pvt. Ltd: (1965) 58 ITR 811 (Guj), which was relied upon by the assessee before the Tribunal, was inapplicable on the facts of the present case as in that case the Court was considering whether the business carried out by the assessee of printing balance sheets, profit & loss accounts, dividend, pamphlets, share certificates, etc., would be a business which consists wholly o…

Commissioner of Income Tax

…rent from paper. It was, thus, contended that Unit Nos.2 & 3 were not involved in manufacturing or producing any article or thing. 22. Mr Sahni has also contended that the decision of the Gujarat High Court in the case of CIT v. Ajay Printers Pvt. Ltd: (1965) 58 ITR 811 (Guj), which was relied upon by the assessee before the Tribunal, was inapplicable on the facts of the present case as in that case the Court was considering whether the business carried out by the assessee of printing balance sheets, profit & loss accounts, dividend, pamphlets, share certificates, etc., would be a business which consists wholly o…

Commissioner of Income Tax

…rent from paper. It was, thus, contended that Unit Nos.2 & 3 were not involved in manufacturing or producing any article or thing. 22. Mr Sahni has also contended that the decision of the Gujarat High Court in the case of CIT v. Ajay Printers Pvt. Ltd: (1965) 58 ITR 811 (Guj), which was relied upon by the assessee before the Tribunal, was inapplicable on the facts of the present case as in that case the Court was considering whether the business carried out by the assessee of printing balance sheets, profit & loss accounts, dividend, pamphlets, share certificates, etc., would be a business which consists wholly o…

Commissioner of Income Tax vs. M/S Hls India Ltd

The appeals are dismissed

Bench: Coming To These Legal Issues It Would Be Pertinent, In The Light Of Facts & Circumstances Of These Cases, First Of All To Succinctly Narrate The Genesis Of Instant Prolonged Tax Dispute Between The Revenue & The Assessee.

…ITA Nos. 194/2005, 208/2002 & Ors. Connected Matters Page 1 of 52 * THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos.627/2005,194/2005, 515/2006, 501/2006 208/2002, 504/2006, 683/2005, 716/2005,1081/2005 899/2007, 668/2008, 296/2010 & 433/2009 Reserved on : 07.04.2011 Date of Decision : 11.05.2011 Commissioner of Income Tax Delhi-IV, New Delhi ……Appellant Through: Ms. Prem Lata Bansal, Sr. Advocate with Mr. Deepak Anand, Advocate. Versus M/s. HLS India Ltd. (Now HLS Asia Ltd.) ……Respondent Through: Mr. Ajay Vohra, Ms. Kavita Jha and Mr. Somnath Shukla,…

Commissioner of Income Tax vs. Hls Asia Limited

The appeals are dismissed

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

…) * THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos.627/2005,194/2005, 515/2006, 501/2006 208/2002, 504/2006, 683/2005, 716/2005,1081/2005 899/2007 r 668/2008, 296/2010 & 433/2009 Reserved on : 07 .04.2011 Date of Decision : 11.05.2011 Commissioner of Income Tax Delhi-IV, New Delhi ••••.• Appellant Through: Ms. Prem Lata Bansal, Sr. Advocate with Mr. Deepak Anand, Advocate. M/s. HLS India Ltd. (Now HLS Asia Ltd.} Versus ...... Respondent Through: Mr. Ajay Vohra, Ms. Kavita Jha and Mr. Somnath Shukla, Advocates. CORAM: HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE M.L. MEHTA 1. 2.…

Commissioner of Income Tax vs. M/S Hls India Ltd

The appeals are dismissed

Bench: Coming To These Legal Issues It Would Be Pertinent, In The Light Of Facts & Circumstances Of These Cases, First Of All To Succinctly Narrate The Genesis Of Instant Prolonged Tax Dispute Between The Revenue & The Assessee.

…ITA Nos. 194/2005, 208/2002 & Ors. Connected Matters Page 1 of 52 * THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos.627/2005,194/2005, 515/2006, 501/2006 208/2002, 504/2006, 683/2005, 716/2005,1081/2005 899/2007, 668/2008, 296/2010 & 433/2009 Reserved on : 07.04.2011 Date of Decision : 11.05.2011 Commissioner of Income Tax Delhi-IV, New Delhi ……Appellant Through: Ms. Prem Lata Bansal, Sr. Advocate with Mr. Deepak Anand, Advocate. Versus M/s. HLS India Ltd. (Now HLS Asia Ltd.) ……Respondent Through: Mr. Ajay Vohra, Ms. Kavita Jha and Mr. Somnath Shukla,…